The Commissioners for Her Majesty’s Revenue and Customs—

(1) authorise any officer for the purposes of section 100 of the Taxes Management Act 1970 other than in respect of penalties under—

sections 93(2) and (4) and 93A(2) and (4) of that Act,

section 99 of that Act, and

paragraphs 17 and 18 of Schedule 18 to the Finance Act 1998;

(2) revoke the authorisation given by the Commissioners for Inland Revenue dated 13th April 2004 relating to those purposes; and

(3) declare that this authorisation is in addition to any others given for the purposes of section 100 of the Taxes Management Act 1970.

X 5 October 2011

X 6 October 2011

Commissioners for Her Majesty’s Revenue and Customs